Deuteronomy 14:22–29

²²“Certainly you must give a tithe of all the yield of your seed, which comes forth from your field year after year.^{g 23}And you shall eat before^h Yahweh your God in the place that he will choose to make to dwell his name there the tithe of your grain, your wine and your olive oil and the firstling of your herd and your flock, so that you may learn to revere Yahweh your God always.^{i 24}But if the distance is too great for you,^j so that you are not able to transport^k it, because the place that Yahweh your God will choose to set his name there, it is too far from you, when Yahweh your God will bless you, ²⁵then in that case you may exchange for money,^l and you shall take^m the money to your hand and go to the place that Yahweh your God will choose. ²⁶You may spend the money for anything that you desire,ⁿ for oxen or for sheep or for wine or for strong drink or for anything that you desire,^o and you shall eat it there before^p Yahweh your God, and you shall rejoice, you and your household. ²⁷And as to the Levite who is in your towns,^q you shall not neglect him, because there is not a plot of ground for him and an inheritance along with you.

²⁸“At the end of three years you shall bring out all of the tithe of your yield for that year, and you shall store it in your towns.^{r 29}And so the Levite may come, because there is no plot of ground for him or an inheritance with you, and the alien also may come and the orphan and the widow that are in your towns,^s and they may eat their fill,^t so that Yahweh your God may bless you in all of the work of your hand that you undertake.”